Tribunals · Manchester City Council · 2017 rating list

SUITE 5B 5TH FLR, 61 OXFORD STREET, M1 6EQ

Offices Decided 15 September 2021 CHG100154090 Altus Group - Oakland - Manchester

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£16,500£145/m²
Ratepayer sought£14,500
VO conceded first—
Tribunal decided£14,500£130/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants argued that the RV of £145 per m² was excessive and that rental evidence from five new lettings close to the antecedent valuation date (April 2015) supported a price of £130 per m². The VO relied on a broader range of rental evidence including rent reviews, supporting £145 per m². The tribunal accepted the appellant's analysis and found that new lettings close to the AVD provided the best evidence. Additionally, the tribunal disregarded certain measurement amendments made by the VO without supporting evidence and determined that £130 per m² was the appropriate tone.

Summary generated from the decision text and checked against it. The appellant was Influential Agency Ltd and Masai Clothing Company UK Ltd, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
  • Floor area or measurement
Evidence
Rents
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
23 August 2021

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